97040000
WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES
Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 4907
Standard EU duty
0%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
14 docs
Y199Y235Y946Y945Y715Y879+8
Preferences
ERGA OMNES 0%GB 0%
Import control on cultural goodsALLTCR0880/19
Import control on cultural goods
ALLTCR0880/19
Documents / references
Y199Y235
Conditions
- B001Presentation of a certificate/licence/document: Y235— Import/export allowed after control
- B003Presentation of a certificate/licence/document: Y199— Import/export allowed after control
- B005Presentation of a certificate/licence/document: the condition is not fulfilled— Import/export not allowed after control
Notes
- CD962The introduction of cultural goods referred to in Part A of Regulation 2019/880 of the Annex which were removed from the territory of the country where they were created or discovered in breach of the laws and regulations of that country shall be prohibited.
Export control on luxury goodsKPR2062/17
Export control on luxury goods
KPR2062/17
Documents / references
Y946
Conditions
- Y001Other conditions: Y946— Import/export allowed after control
- Y002Other conditions: the condition is not fulfilled— Import/export not allowed after control
Notes
- TM684Goods from the list of luxury goods referred to in Article 10 of Regulation (EU) 2017/1509
- CD223The prohibition shall not apply to goods which are necessary for the official purposes of diplomatic or consular missions of Member States in the DPRK or of international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff (Art 10.3 of Regulation (EU) 2017/1509).
Import control on luxury goodsKPR2062/17
Import control on luxury goods
KPR2062/17
Documents / references
Y945Y946
Conditions
- Y001Other conditions: Y945— Import/export allowed after control
- Y002Other conditions: Y946— Import/export allowed after control
- Y003Other conditions: the condition is not fulfilled— Import/export not allowed after control
Notes
- CD203The prohibition shall not apply to travellers' personal effects or to goods of a non-commercial nature for travellers' personal use contained in their luggage (Art 10.2 of Regulation (EU) 2017/1509)
- TM684Goods from the list of luxury goods referred to in Article 10 of Regulation (EU) 2017/1509
- CD223The prohibition shall not apply to goods which are necessary for the official purposes of diplomatic or consular missions of Member States in the DPRK or of international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff (Art 10.3 of Regulation (EU) 2017/1509).
Import controlRUR0833/14
Import control
RUR0833/14
Documents / references
Y715Y879
Conditions
- Y001Other conditions: Y715— Import/export allowed after control
- Y005Other conditions: Y879— Import/export allowed after control
- Y009Other conditions: the condition is not fulfilled— Import/export not allowed after control
Export control on luxury goodsRUR0833/14
Export control on luxury goods
RUR0833/14
Documents / references
Y821Y822
Conditions
- Y001Other conditions: Y821— Import/export allowed after control
- Y010Other conditions: Y822— Import/export allowed after control
- Y090Other conditions: the condition is not fulfilled— Import/export not allowed after control
Notes
- CD863It shall be prohibited to sell, supply, transfer or export, directly or indirectly, luxury goods as listed in Annex XVIII, to any natural or legal person, entity or body in Russia or for use in Russia.2. The prohibition referred to in paragraph 1 shall apply to luxury goods listed in Annex XVIII insofar as their value exceeds EUR 300 per item unless otherwise specified in the Annex.3. The prohibition referred to in paragraph 1 shall not apply to goods which are necessary for the official purposes of diplomatic or consular missions of Member States or partner countries in Russia or of international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff.Council Regulation (EU) No 833/2014 - Article 3h (COUNCIL REGULATION (EU) 2022/428)
Export controlRUR0833/14
Export control
RUR0833/14
Documents / references
Y715Y879
Conditions
- Y001Other conditions: Y715— Import/export allowed after control
- Y005Other conditions: Y879— Import/export allowed after control
- Y009Other conditions: the condition is not fulfilled— Import/export not allowed after control
Import controlUAR0692/14
Import control
UAR0692/14
Documents / references
N954U045U078U079Y997
Conditions
- Y001Other conditions: Y997— Import allowed
- Y002Other conditions: U078— Import allowed
- Y003Other conditions: U079— Import allowed
- Y005Other conditions: N954— Import allowed
- Y007Other conditions: U045— Import allowed
- Y009Other conditions: the condition is not fulfilled— Import is not allowed
Notes
- CD967I. According to Council Regulation (EU) No 692/2014, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.The prohibition shall not apply in respect of goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part.II. According to the Council Regulation (EU) 692/2014, the export of goods and technologies suited for use in the sectors of transport; telecommunications; energy; prospection, exploration and production of oil, gas and mineral resources is prohibited:(a) to any natural or legal person, entity or body in Crimea or Sevastopol, or(b) for use in Crimea or Sevastopol.
Import controlUAR0263/22
Import control
UAR0263/22
Documents / references
N954U045U078U079Y984
Conditions
- Y001Other conditions: Y984— Import/export allowed after control
- Y002Other conditions: N954— Import/export allowed after control
- Y005Other conditions: U045— Import/export allowed after control
- Y006Other conditions: U078— Import/export allowed after control
- Y007Other conditions: U079— Import/export allowed after control
- Y009Other conditions: the condition is not fulfilled— Import/export not allowed after control
Notes
- CD860According to Council Regulation (EU) 2022/263 (OJ L42I, p. 77):I. It shall be prohibited to import into the European Union goods originating in non-government controlled areas of the Donetsk, Kherson, Luhansk and Zaporizhzhia oblasts of Ukraine.The import prohibitions not apply in respect of: (a) the execution until 24 May 2022 of trade contracts concluded before 23 February 2022, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal person, entity or body seeking to perform the contract has notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established; (b) goods originating in the specified territories which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the EU-Ukraine Association Agreement.II. It shall be prohibited to sell, supply, transfer or export goods and technology listed in Annex II to Council Regulation (EU) 2022/263: (a) to any natural or legal person, entity or body in the specified territories, or (b) for use in the specified territories. Annex II shall include certain goods and technologies suited for use in the following key sectors: (i) transport;(ii) telecommunications;(iii) energy; (iv) the prospecting, exploration and production of oil, gas and mineral resources. The prohibitions in point II above shall be without prejudice to the execution until 24 August 2022 of an obligation arising from a contract concluded before 23 February 2022, or from ancillary contracts necessary for the execution of such contracts, provided that the competent authority has been informed at least five working days in advance.
Value Added Tax (VAT)
V020Medical devices, as defined by the Act on Medical Devices of 20 May 2010, (Journal of Laws of 2019, item 175, 447, 534), released for free circulation on the territory of the Republic of Poland
8%V046Postage or revenue stamps, postmarks, first-day covers, stamped postal stationery and the like, stamped stationery and the like, pre-stamped, and if un-pre-stamped, considered invalid and is not intended for use as valid means of payment.
8%V120For medical devices referred to in item 13 of Annex No. 3 to the Act in the wording applicable before the date of entry into force of the Act of 7 April 2022 on medical devices (Journal of Laws, item 974), the tax rate referred to in Art. 41 sec. 2 shall apply if, in accordance with: 1) Art. 120 sec. 4 of the regulation (EU) 2017/745 of the European Parliament and of the Council of 5 April 2017 on medical devices, amending Directive 2001/83/EC, Regulation (EC) No 178/2002 and Regulation (EC) No 1223/2009 and repealing Council Directives 90/385/EEC and 93/42/EEC (Official Journal of the European Union L117 of 5 April 2017) or 2) Article 110 paragraph 4 of the regulation (EU) 2017/746 of the European Parliament and of the Council of 5 April 2017 on in vitro diagnostic medical devices and repealing Directive 98/79/EC and Commission Decision 2010/227/EU (Official Journal of the European Union L117 of 5 April 2017) – these products have been placed on the market and are still being made available on the market or put into use.
8%V999Other
23%Excise duty
X019Products having an actual alcoholic strength by volume exceeding 1,2% volume
8391 PLN / LPXX091Products of an actual alcoholic strength not exceeding 1,2% vol
wyroby nieobjęte akcyząCodes in the same group
9701Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading|4906|and other than hand-painted or hand-decorated manufactured articles; collages, mosaics and similar decorative plaques9702Original engravings, prints and lithographs9703Original sculpture and statuary, in any material9705Collections and collectors' pieces of archaeological, ethnographic, historical, zoological, botanical, mineralogical, anatomical, paleontological or numismatic interest9706Antiques of an age exceeding 100|years
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